An inherent paradox of intellectual activity is that reflection (i.e.the phase were a research project is trying to process a complex problem) can be… - Éric Pichet

In the developed world taxation is always a political construct, a living organism that is always changing due to endless modifications imposed by lawmakers who are themselves sensitive to the public mood and to changes in social ideology. This is a haphazard scaffolding without an architect that lacks rationality and coherency, with tax and social expenditures- referred to here as social and tax expenditures - constituting a superstructure that is all the more complex given its roots in a tax system whose benchmark standards are subject to innumerable exceptions.

Quelle régulation financière pour le XXIè siècle ? Article in Le Cercle Les Echos (2012): Financial Regulation Theory (2012).

Le programme de stabilité et le pacte de responsabilité : la trajectoire des finances publiques de 2014 à 2017 Article in Revue de Droit Fiscal n31-35 (2014).